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International trade and other economic activities between nationalities have greatly expanded in modern times. Movements of goods and services over great distances have made possible the consumption of such goods and services even in place or countries where they are not produced. The implication being and improve the standard of living… Continue Reading
We recognize that financial control is aimed at the attainment of optimum efficiency in the performance of public service, and one of the merits of the planning-programming-budgeting system (PPBS) is the fact that it emphasizes objective criteria of effectiveness and efficiency by forcing policy maker to examine simultaneously a wide… Continue Reading
This research work is aimed at ascertaining the various roles played by using computer in recording accounting information problems and prospects in the modern business world using Bendel feed and flour mill, Ewu, Edo state as a case study. The importance of using computer in recording accounting information will be apparent when… Continue Reading
INTRODUCTION 1.1BACKGROUND OF STUDY Tax can be defined as a leery, which government imposes on the income of the citizens of a state for which government makes no direct benefits to the taxpayers. It is also an impose by a state on persons who are resident or who earn income within the state. It may take the form of a direct or indirect tax.… Continue Reading
INTRODUCTION 1.1General introduction and background of the study The management of an organization’s capital relates to the finance and investment of non-human resources, that is, physical and monetary assets, for the purpose of maximum benefit in terms of profitability. According to Frear (1980) profitability is determined in part by the way… Continue Reading
The currency of a nation is made to appreciate. Is this appreciation made at the expense of the foreign market determinant? Or is it as a result of the country’s effort? It is the aim of this research work to find out if Nigeria apply foreign exchange rate controls, is naira appreciation what we attain to achieve. This research work… Continue Reading
The concept “source documents” is a familiar term with those involved in keeping accounting records or watch dogs of limited liability and public liability companies and organizations from time to item, most often on annual basis, the independent Auditors call to review the accounting records kept by their clients. This they do by… Continue Reading
Accountability is the sole of any business entity. The main aim of any business is profit maximization. This can be achieved if the financial mismanagement is properly examined Emenite limited Enugu is a company, which concentrates much on the manufacturing and distribution of ceiling boards, corrugated roofing sheets, roofing tiles,… Continue Reading
The mismanagement of every organization emanates from the ability of the financial accountability to administer the financial undertaken in order to achieve its profit maximization. Business collapsed, is characterized by negligence to adhere to effective control system, which primarily comes from internal control. An organization… Continue Reading
1.0INTROCUTION The practice of accounting came into existence many years ago though, there was no acceptable definite record as to when accounting developed. It should be noted that with the advent of colonial rule in Africa, the European system of accounting was introduced in most of the African countries such as Nigeria. Then, different… Continue Reading
INTRODUCTION The basic economic problem that confronts an under developed or a developing country and especially the new independent ones is how to attain within a relatively short period, a notable increase in the rate of economic growth which is envisaged will bring it to the level of perpetual real income comparable to those of more admired… Continue Reading
The purpose of this research project was to find out how financial statement analysis service of our aid to meaning decision by investment firms in Enugu state. Financial statement analysis are used by investment firms to make their investment decisions. They are also used by management to make their decisions. Some of the ratio… Continue Reading
This study is intended to find out the impact of government internal audit and accountability in ministries and Extra – ministerial in Nigeria context specifically. The literature review describes the various internal audit and accountability in ministries and extra-ministries and efficient application so that the funds general… Continue Reading
INTRODUCTION This research work will be concentrating on audit planning and control and also represent an extensive study of audit procedure in some selected accounting firms for improving auditing concepts in practice. TABLE OF CONTENT Title page I Approval ii Dedication iii Acknowledgement iv Abstract v Table of content vi CHAPTER ONE … Continue Reading
This research work is conducted as part of the requirement for the award of a Higher National Diploma (HND) in financial studies (Accounting). It highlights the authors effort in finding out the ways which management audit is used as a tool of achieving organizational objectives in our everyday organizations. The entire work is divided… Continue Reading
An appraisal of the internal control system in commercial banks in Nigeria have attracted the researcher to investigate those strengths and weakness, of these study. After every thing the researcher concluded that the internal control system in commercial bank is sound in principle and effective in operation. TABLE OF CONTENTS Title… Continue Reading
INTRODUCTION Tax is a compulsory levy, which a government imposes on the income of eligible citizen in a state of which the government makes no direct benefit on the taxpayer. Revenue means the money government receives from tax. In this situation, tax evasion is a strong weapon, which fight against the revenue generation in our… Continue Reading
Accounting ratio is the most important factor used by management, creditors, investors and other users of financial statement in carrying out most business decisions. It uses an application in making most business decisions remain inevitable. This study has, therefore been divided into five chapters; the first chapter briefly introduced… Continue Reading
This research work has been designed purposely to determine the ways in which hotels keep proper accounting records. Hotels are industries that provide hospitality to people, making them have a home away from their normal homes; they are mostly a tourist sight for visitors in the country. They provide services such as rooms, meals and… Continue Reading
1.0INTRODUCTION National Insurance corporations of Nigeria (NICON) has its own method of making decision, ways of co-ordinating activities of the undertakings, ways of communication, information and ideas and ways of evaluating the success of enterprise in meeting its objective, just as very other organsiation. Every institution requires… Continue Reading
INTRODUCTION The growing complexities and challenges of global industrial cum business environment characterized by harsh government policies, dwindling. Fortunes and the force of competition have imposed considerable responsibilities on business outfits to either swim or sink. These thus compel companies to depart from being run by a man and his… Continue Reading
1.1INTRDUCTION According to annual report of the Central Bank of Nigeria, the Nigeria economy has performed less well in the 1980’s than the 1970’s. Much of the growth in both periods was based on performance of the oil sector. By 1970 oil output stood at 558 million barrels and increased to 823 million barrels by 1973. Between 1975 –… Continue Reading
1.1GENERAL INTRODUCTION Every organization, profit or non- profit making has objectives and goals in mind to achieve, for profit whole for the non- profit making organization their goal is to satisfy the social need of the citizens, and in the achievement of these purposes, supervisor more often than not of its activities, play a document… Continue Reading
This study, an analysis of development in Nigerian balance of payment (1995 – 1999) was carried out to assertion whether Nigeria has been paying her wages internationally to examine the statement with a view to determine what recent developments have taken place in Nigerians foreign trade and others transaction with the rest of the… Continue Reading
INTRODUCTION The essence of budgeting is to provide an essential element of control in an organization in order to facilitate the achievement of set objectives .The control process is the fundamental organizationlink between the manager and the other people in an organization in a non profit making organization output various… Continue Reading